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V0467-20 ·26 February 2020 ·consulta-vinculante Medium impact
Tax

Reduced 4% VAT rate applies to medicines produced through blood cell transformation

A company sought clarification on whether the supply of a medicine manufactured through the genetic manipulation of a patient's white blood cells was exempt from VAT. The DGT has determined that the transaction constitutes a supply of goods subject to VAT at the reduced rate of 4%.

In 6 key points

How it affects those involved

This ruling clarifies the VAT treatment for advanced medicinal products involving biological transformations, confirming they qualify for the reduced rate rather than being exempt.

Lifecycle

2020-02-26PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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